Panel regression methods are used to estimate the links between nonprofits' revenues by source and the uses of those revenues. While charities spend most types of revenue on program services, they overwhelmingly save revenue from donations. This is true for all types of charity by National...

This note starts with a short review of the economic literature on philanthropy. Next, it provides some estimates of philanthropic giving in advanced and middle-income economies and discusses how innovative financial instruments can leverage charitable giving. The note concludes with a...

This paper considers a mechanism where provider of public good reflects donor's preference on public good. When asking individuals and private companies to contribute for certain public good, it is widely known that the total contributions result in under-provision. Among a lot of...

Leading tax reform proposals contemplate a charitable deduction claimed by just five percent of taxpayers. Such a limited deduction would fatally undermine the foundations of a giving incentive that has fostered an altruistic and pluralistic society through its broad-based participation and...

Charitable giving incentives are failing to achieve their purposes. Currently $1.26 trillion has accumulated in donor advised funds (DAFs) and private foundations, a massive accumulation of wealth under the effective control of the wealthiest in society. Gifts to these charitable intermediaries...

There are two principal rationales for the charitable deduction. Depending upon choice of rationale, some tax reform changes are suggested and others are not. A base measurement rationale suggests eliminating the deduction for unrealized appreciation, keeping the benefit as a deduction and not a...

We study charitable giving within social groups. Exploiting a unique dataset, we establish three key relationships between social group size and fundraising outcomes: (i) a positive relationship between group size and the total number of donations; (ii) a negative relationship between group size...

Giving has been shown by many studies to be a social phenomenon. However, while people may desire to conform to the donation of others, it is unclear how fundraisers should take advantage of this. In this paper we conduct a field experiment in a workplace, in which employees are sent prominent...

Giving has been shown by many studies to be a social phenomenon. However, while people may desire to conform to the donation of others, it is unclear how fundraisers should take advantage of this. In this paper we conduct a field experiment in a workplace, in which employees are sent prominent...

We study charitable giving within social groups. Exploiting a unique dataset, we establish three key relationships between social group size and fundraising outcomes: (i) a positive relationship between group size and the total number of donations; (ii) a negative relationship between group size...